Research on Corporate Financial Fraud Governance Based on the Fraud Triangle Theory: A Case Study of Blue Mountain Technology Company

This paper takes the financial fraud case of Blue Mountain Technology as the research object, analyzes and compares relevant financial data, reveals the motives and methods of its financial fraud, and proposes targeted preventive measures under the combination of internal governance and external supervision of the company, aiming to strengthen audit supervision and improve investors' discernment ability. This study is of great significance for strengthening corporate financial supervision and safeguarding investor rights.